journal entry

Related Terms
The recording of financial data (taken usually from a journal voucher) pertaining to business transactions in a journal such that the debits equal credits. Journal entries provide an audit trail and a means of analyzing the effects of the transactions on an organization's financial position. See also journalizing.

Use 'journal entry' in a Sentence

The journal entry contained a mistake made by the new accountant so fortunately our certified public accountant caught the error early.
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You should keep a good journal entry of all of your financial comings and goings to always be kept up to date.
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Keeping all of your records in an easy to read journal entry will help you to find the date you need quickly when the time comes.
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